Form 51A301 is an official tax application issued by the Kentucky Department of Revenue. Its primary purpose is to allow approved businesses to request a refund on Kentucky sales and use taxes paid on building and construction materials used to build eligible facility projects. This form is specifically utilized by companies constructing approved alternative fuel, gasification, or renewable energy facilities within the state. The application collects vital information regarding the business, the physical location of the eligible project, the type of facility being built, and the exact amount of tax refund requested. Completing this form accurately is essential because claiming out-of-state taxes, missing deadlines, or failing to include required supplementary schedules will result in processing delays, reduced refunds, or a complete rejection of the claim.
How To File Form 51A301
This refund application must be submitted directly to the Kentucky Department of Revenue by mail.
Mail your completed application and all supporting documents to: Kentucky Department of Revenue Division of Sales and Use Tax P.O. Box 181, Station 67 Frankfort, Kentucky 40601-0181
Before completing and mailing this application, you must prepare the following required attachments:
- Information-Sharing Agreements: You must include copies of all agreements made with contractors, vendors, or related parties to prove the tangible personal property was strictly used for the construction of the approved facility.
- Expenditure Reports: You must attach a completed Form 51A302 (Expenditure Report) detailing your costs.
- Invoices: You must provide clear copies of the pertinent vendor invoices that correspond directly to your expenditure reports.
Important Timing Rules: Your initial refund claim must be filed annually within 60 days following the end of the calendar year in which the project’s activation date occurs. For all subsequent years, you must also file the claim within 60 days following the end of the calendar year. Your final, closing refund request must be submitted within 60 days of either the completion of the facility’s construction/upgrade, or the five-year anniversary of the activation date, whichever event happens first.
How To Complete Form 51A301
Applicant and Project Information
Field: Enter Name of Approved Company Write the complete, legal name of the business entity that was officially approved for the facility project.
Field: Telephone Number Provide the primary contact phone number for the approved company, including the area code.
Field: Eligible Project Location Enter the physical street address, city, state, and ZIP code where the facility construction, upgrade, or retrofit is taking place. Do not use a P.O. Box for this physical location.
Field: Mailing Address Provide the street address or P.O. Box, city, state, and ZIP code where the company receives its mail, if this address is different from the physical project location.
Contact Information
Field: Contact Person Enter the first and last name of the individual responsible for handling this tax refund application. This should be someone who can answer detailed questions about the project’s expenditures.
Field: E-mail Address Provide a direct, valid email address for the designated contact person.
Field: Telephone Number Provide the direct phone number, including the area code, where the contact person can be reached during standard business hours.
Refund and Facility Details
Field: Refund Period Specify the timeframe or calendar year that this specific tax refund claim covers.
Field: Refund Requested Enter the total dollar amount of Kentucky sales and use tax you are asking to be refunded. This figure must solely reflect Kentucky taxes paid. You cannot include any sales or use taxes paid to other states or local municipalities. Additionally, this amount will be automatically reduced by any compensation you retained when the tax was originally paid, or by any outstanding tax debts you currently owe to the Commonwealth of Kentucky. Note that the state will not pay interest on this refund amount.
Field: Type of Facility Identify the classification of your project by marking the space next to the appropriate category. Select either Alternative Fuel, Gasification, or Renewable Energy based on your official project approval.
Field: Activation Date Enter the exact activation date assigned to your approved eligible project. This date dictates your filing deadlines.
Declaration and Signature
Field: Signature An authorized representative or officer of the company must provide a physical signature here. By signing, you declare under the penalties of perjury that all provided information is accurate, all construction materials were used for the approved project, and the company owes no outstanding tax liabilities to the Commonwealth of Kentucky.
Field: Print or Type Write the printed first and last name of the authorized representative who signed the document.
Field: Title Enter the official corporate or organizational job title of the person signing the application.
Field: Date Provide the date the application was formally signed and executed.
Final Review Before Filing
Before mailing your completed application package, review this checklist to ensure a smooth processing experience:
- Verify that the refund amount requested only includes Kentucky sales and use taxes, not local or out-of-state taxes.
- Confirm that the company has no outstanding tax liabilities owed to the Commonwealth of Kentucky, as existing debts will offset or eliminate your refund.
- Ensure Form 51A302 (Expenditure Report) is fully completed and attached to the application.
- Check that copies of all relevant vendor invoices are attached to support the expenses listed on your expenditure report.
- Verify that copies of information-sharing agreements with your contractors and vendors are attached to validate the use of the materials.
- Confirm that the form is signed, dated, and includes the title of the authorized representative.
- Ensure you are filing within the strict 60-day deadline following the end of the calendar year, or within 60 days of the project completion/five-year anniversary for your final request.